LAJYA DYEING & BLEACHING WORKS vs UNION OF INDIA . — C.A. No. 411/2001

Summary The Supreme Court dismissed Lajya Dyeing & Bleaching Works' appeal challenging the High Court's rejection of their declaration under the Kar Vivad Samadhan Scheme 1998. The Court held that a July 14, 1995 letter from the Assistant Commissioner constituted valid adjudication determining an excise duty demand of Rs. 67,25,592.30, and therefore the scheme's eligibility criteria were not met since there was no pending appeal or writ petition on the scheme's due date (March 31, 1998). No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.